1,343 results found

Canada has one of the largest and most vibrant nonprofit and voluntary sectors in the world.

A decision of the Tax Court of Canada serves as an important reminder to taxpayers and charities of several fundamental issues when it comes to donations.

Imagine Canada recently released, in an Early Alert, the answer to a question posed to the Minister of National Revenue in October 2014 on the status of the political activity audits.

The revocation of Skyway comes on the heels of a notice published by the CRA earlier this month explaining tax shelters generally.

September has brought with it the release of two new technical interpretations regarding not-for-profit organizations from the Canada Revenue Agency.

While the Not-for-Profit Corporations Act, 2010 ("ONCA") was passed in 2010, it has yet to be proclaimed into force.

Worldwide businesses are acknowledging their corporate social responsibility in addition to profit making goals.

The Fairbairns were angel investors in a technology company that had proven to be very successful.

The Coalition is composed of over a dozen organizations in the charitable and non-profit sector.

BC’s Business Corporations Act recently introduced Community Contribution Companies, or CCCs.

Fundraising is one of the most heavily scrutinized acts for charities by the Canada Revenue Agency.

In Vaughan Community Health Centre Corporation v Annibale, 2015 ONSC 2559, the Ontario Superior Court of Justice held that the Ontario Corporations Act, (the "Act") only authorizes directors, and not members, to propose changes to the by-laws or changes requiring special resolution.

The 2015 Federal Budget, tabled by Finance Minister Joe Oliver, contains a few measures aimed at supporting charities.

A non-profit organization ("NPO") is defined in subsection 149(1)(l) of the Income Tax Act (Canada) as a club, society, or association that is not a charity and that is organized and operated solely for social welfare...

Although members of non-share capital corporations have a right to submit and discuss a "proposal" at a meeting of members under the federal Canada Not-for-Profit Corporations Act ("CNCA") and will soon have such a right under Ontario's not-yet-in-force Not-for-Profit Corporations Act, 2010 ("ONCA"), the recent decision of the Ontario Superior Court of Justice (the "Court") in Koh v. Ellipsiz Communications Ltd. is a useful reminder to boards of directors that this right is not unlimited

The CRA Charities Directorate has released several new resources in 2014 that will be of interest to charities and their donors.

On December 10, 2016, the Ontario Corporations Act ("OCA"), which is the corporate statute that governs not-for-profit organizations incorporated in Ontario...